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管理层盈利预测和会计稳健性

B. Jaggi J. Ronen
会计,审计和财务杂志。 八月20,2019

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在最近的一篇论文中,Hui,Matsunaga和Morse认为,管理者可能更倾向于使用会计保守主义,而不是发布可能减少信息不对称的管理收益预测(MF),并可能降低公司潜在的法律责任。 我们在本文中论证,会计稳健性仅作为信息预测的替代,其被归类为资本成本(COC)MF,并且它不能替代机会主义(OPP)MF并披露或弃权(DOA) 1933证券交易法要求的MF,因为这些类型的MF都用于实现不同的目标。 我们的研究结果证实了我们的观点,即保守主义仅作为信息性MF的替代品。

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